During the year, the following trapsactions occurred: Apr. 2 Issued 5,500 common shares at $20 per share. June 15 Dedared a cash dividend of $0.15 per share to common shareholders of record on June 30 , payable on July 10 . Aug. 21 Declared a 5% stock dividend to common shareholders of record on September 5, distributable on September 20. The shares were trading for $22 a share on August 21, $24 on September 5, and $26 on September 20 . Nov. 1 Issued 3,000 common shares at $25 per share. Dec. 20 Declared a cash dividend of $0.20 per share to common shareholders of record on December 31, payable on January 10. Record the above transactions for 2021. (Note: Closing entries are not required.) (List all debit entries before credit entries, Credit account tities are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the ocoount titles and enter O for the omounts.) What is the number of common shares at the end of the year? Number of common shares